AUDIT IN RESPECT OF OUTPUT AND INPUT VAT

Hello,

Kindly assist in respect of the above subject. Supposing there has been a Vat Audit and unfortunately you under declared your output vat which led to a Vat Liability of 11,645.50.
The firm paid 4000 in the year under review and the remaining balance was effected in the following year. How do I treat it in the VAT account?

Counting on your support.

Regards